The trial balance of Harper Service Center, Inc., on March 1, 2018, lists the entity's assets, liabilities, and equity on that date. Balance No Accounts Debit Credit Cash S26,000 Accounts receivable 4.500 Accounts payable $ 2.000 Owner's Capital 28.500 Total $30,500 $30.500 During March, the business engaged in the following transactions: a. Borrowed $45,000 from the bank and signed a note payable in the name of the business. b. Paid cash of $40,000 to acquire land. c. Performed service for a customer and received cash of $5,000 d. Purchased supplies on account, $300. e. Performed customer service and earned revenue on account, $2,600. f. Paid $1,200 on account. g. Paid the following cash expenses: salaries, $3.000: rent, $1,500; and interest, S400. h. Received $3,100 on account. i. Received a $200 utility bill that will be paid next week. j. Paid cash for withdrawals of $1,800. Requirements 1. Open the following accounts, with the balances indicated in the ledger of Harper Service Center. Use the T-account format Assets Cash, S26,000; Accounts receivable, $4,500; Supplies, no balance; Land, no balance Liabilities --Accounts payable, $2,000; Note payable, no balance Owner's equity-Owner's Capital, $28,500; Owner's Drawing, no balance Revenue-Service revenue, no balance Expenses (none have balances) Salary expense, Rent expense, Utilities expense, Interest expense 2. Journalize each transaction. Key journal entries by transaction letter 3. Post to the ledger 4. Prepare the trial balance of Harper Service Center at March 31, 2018